Citing Addis v. Commissioner, the Ninth Circuit, affirming the Tax Court, has held that a charity failed to provide a good-faith estimate of the value of goods and services that Gary Weiner received in consideration for donations involving split dollar insurance agreements, and has held that the IRS properly denied his 1997 and 1998 charitable contributions.

For the reasons stated in Addis v. Commissioner, No. 02- 73628 (9th Cir. July 8,2004), the tax court's judgment is AFFIRMED.

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.